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This French-language operetta, also known as Each One's Luck, was filmed in Germany. Based on a novel by Hardt Harden, the plot concerns a happy-go-lucky haberdasher (Jean Gabin) who through a series of incredible plot twists finds himself impersonating a millionaire industrialist at a fancy soiree. In this guise, he falls in love with a beautiful countess (Gaby Basset). As he agonizes over whether or not to reveal his true identity, the self-styled countess likewise squirms in her shoes, lest our hero find out that she's really a candy-counter clerk! It's all very familiar, but all a lot of fun.